§11-21-12f. Additional modification increasing federal adjusted
gross income.
In addition to amounts added to federal adjusted gross income
pursuant to subsection (b), section twelve of this article, unless
already included in federal adjusted gross income for the taxable
year, there shall be added to federal adjusted gross income any
amount previously deducted from federal adjusted gross income under
section twelve-a of this article for amounts deposited into a
prepaid tuition contract or other college savings plan administered
by the board of trustees of the college prepaid tuition and savings
program, pursuant to article thirty, chapter eighteen of this code
and subsequently withdrawn from the prepaid tuition contract or
other college savings plan, that was used for purposes other than
those qualified expenses authorized by I.R.C. §529. The provisions
of this section are effective for taxable years beginning after the
thirty-first day of December, two thousand three.